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reassessments u/s 147

Section 147, Section 148

Rajasthan H.C : Whether under the facts and circumstances, initiation of proceedings under Section 147 of the Income Tax Act in respect of Assessment Year 1998-99 are legal and proper?

Avijit Das / September 5, 2017

High Court Of Rajasthan Aravali Kshetriya Gramin Bank (Merged With And Now Known As Baroda Rajasthan Gramin Bank) And Anr. […]

Allahabad H.C : The action initiated against the assessee u/s 147 of the Act was not legally valid ignoring the fact that the Assessing Officer, on the basis of information received from the Investigation Wing, had prima facie reason to believe that the assessee had omitted to disclose fully and truly all material facts and that as a consequence of such non disclosure, income had escaped assessment within the meaning of Section 147

Avijit Das / August 23, 2017

High Court Of Allahabad Pr.CIT vs. Light Carts P. Ltd. Section 147 Asst. Year 2005-06 Pankaj Mithal & Umesh Chandra

Section 68, Section 147

Delhi H.C : Whether the ITAT erred in law and on facts in quashing the assessment proceedings under Section 147/148 of the Act?

Avijit Das / May 26, 2017

High Court Of Delhi Pr.CIT-6 vs. Meenakshi Overseas (P.) Ltd. Section 68, 147 Assessment year 2004-05 Dr. S. Muralidhar And

Section 147, Section 151, Section 69A

Delhi H.C : Merely because recipient of donation had offered unaccounted money to tax would not mean that same was undisclosed income of donor that had escaped assessment when bank withdrawals substantiate donation made

Avijit Das / April 11, 2017

High Court Of Delhi Shamshad Khan vs. ACIT Section : 69A, 147, 151 Assessment Year : 2010-11 Muralidhar And Najmi

Section 68, Section 147

Bombay H.C : Where reassessment resorted to on ground that companies which had purchased shares of assessee-company were not in existence, once assessee had produced documentary evidence to establish existence of companies, burden would shift on to revenue to establish initiation of reassessment and, thus, reassessment be set aside

Avijit Das / April 10, 2017

High Court Of Bombay Pr.CIT, Panji Vs. Paradise Inland Shipping (P.) Ltd. Section 68, 147 F.M. Reis And Nutan D.

Section 147, Section 148

Gujarat H.C : Assessee has prayed for an appropriate writ, direction and order quashing and setting aside the impugned notice under Section 148

Avijit Das / February 7, 2017

High Court Of Gujarat Simaben Vinodrai Ravani vs. ITO Section 147, 148 Assessment year 2009-10 M.R. Shah And B.N. Karia,

Section 147, Section 148, Section 68

Delhi H.C : The petitioner is aggrieved by a notice issued by the Assessing Officer (AO) under Sections 147/148 of the Income Tax Act, 1961 [hereafter “the Act”]. The “Reasons to Believe” were later furnished in the form of a document to the assessee/petitioner

Avijit Das / December 1, 2016

High Court Of Delhi Aravali Infrapower Ltd. vs. DCIT Section 68, 147 And 148 Assessment Year 2008-09 S. Ravindra Bhat

Section 80-IB, Section 147

S.C : The appellant’s income chargeable to tax for the Assessment Year 2001-02 has escaped assessment within the meaning of Section 147

Avijit Das / August 8, 2016

Supreme Court Of India Girilal & Co. vs. Income-Tax Officer, Mumbai Section : 80-IB, 147 Assessment Year 2001-02 A.K. Sikri

Section 148, Section 144, Section 147

Madras H.C : Income chargeable to tax for the assessment year 2009-10 escaped assessment within the meaning of Section 147

Avijit Das / July 19, 2016

High Court Of Madras PVP Ventures Ltd. vs. ITO, Corporate Ward -1(1), Chennai-34 Section : 148, 144, 147 Assessment Year

Section 147, Section 148

Karnataka H.C : Whether on the facts and circumstances of the case the Reassessment made u/s 147 of the Act 1961 on 10.12.2007 for the Asst, year 2004-2005 was valid when the original Return of income involuntarily filed on 21.3.2007 remained undisposed of when the proceedings u/s 147

Avijit Das / August 24, 2015

High Court Of Karnataka C.M. Mahadeva vs. CIT Section 148, 147 Asst. Year 2004-05 Vineet Saran & B.Manohar, JJ. ITA

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